SEC Comment Letter for Lightwave Logic, Inc. (LWLG) (CIK 0001325964) (LWLG) — Jul 7, 2021
Lightwave Logic, Inc. (LWLG) (CIK 0001325964)
Date: July 7, 2021 · CIK: 0001325964 · Accession: 0000000000-21-008357
AI Filing Summary & Sentiment
File numbers found in text: 333-257670
Letter
United States securities and exchange commission logo July 7, 2021 Jim Marcelli President and Chief Operating Officer Lightwave Logic, Inc. 369 Inverness Parkway, Suite 350 Englewood, Colorado, 80112 Re:Lightwave Logic, Inc. Registration Statement of Form S-3 Filed July 2, 2021 File No. 333-257670 Dear Mr. Marcelli: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Charles Eastman at (202) 551-3794 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing
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United States securities and exchange commission logo
July 7, 2021
Jim Marcelli
President and Chief Operating Officer
Lightwave Logic, Inc.
369 Inverness Parkway, Suite 350
Englewood, Colorado, 80112
Re:Lightwave Logic, Inc.
Registration Statement of Form S-3
Filed July 2, 2021
File No. 333-257670
Dear Mr. Marcelli:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Charles Eastman at (202) 551-3794 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing